{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-22",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-22.json",
  "legislation": "uksi/1992/569",
  "legislation_title": "The Income Tax (Dividend Manufacturing) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992",
  "path": "regulation/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Information about transactions carried on by certain persons",
  "text": "The Commissioners of Inland Revenue may exercise the powers conferred by section 21 of the Management Act as respects, and in connection with, any business which is, or has been carried on by a member of the London Stock Exchange or by a member of LIFFE who is capable of paying an approved manufactured payment, and the provisions of that section shall apply with any necessary modifications.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/regulation/22",
    "retrieved_at": "2026-10-29T14:26:44.778840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}